Held - In the instant case the applicant has advertised and marketed their accommodation service as their main service and Naturopathy as additional service. Thus, the accommodation service and other services including Naturopathy rendered during the course of said service is covered under composite service and the accommodation service constitutes the predominant element and therefore, becomes the “principal supply” and other services inc.....

Held - The appellant does not provide care or treatment to Outdoor Patients and as a corollary do not prescribe diet to be taken at home / from outside appellant’s premises, does not provide care even in case of Indoor Patients if the stay is for less than 7 days and the rate of the room per night forms the major part of the consideration towards the selected package, the appellant do not fall under the ‘clinical establishment’.

Th.....

Held - The true and actual picture emerges that the consideration is solely dependent on the type of room/package opted by the customer, which also include facilities at Aahana Naturopathy Center along with the charges for fooding and lodging, excursion and other leisure, fun and frolic activities etc.

This goes on to substantiate that the facilities of naturopathy at AAHANA NATUROPATHY CENTRE are not independent of the facilities at AAH.....

Held - The applicant is  providing different types of wellness facilities at Nimba such as Naturopathy, Ayurveda, Yoga and meditation, Physiotherapy and Special therapy. They have also provide wellness facilities for different types of diseases such as respiratory disease, gastro intestinal diseases, muscular skeleton diseases, endocrine diseases and lifestyle diseases.

In other words, the packages offered by the applicant are natur.....